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SSRN eLibrary Statistics:

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Abstracts: 562,818
Full Text Papers: 465,163
Authors: 261,134
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  Last 12 months:
64,061

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Last 12 months: 9,698,507
Last 30 days: 677,757

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Total References: 9,037,053
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92,654
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SSRN eLibrary Search Results
JEL Code: M4
5,917,337 Total downloads
Showing Papers 981 - 1,030 of 14,504
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Incl. Electronic Paper Evidence on the Representational Faithfulness of Estimated Returns in Pension Plan Accounting Judgments
Ulrich Menzefricke and Wally Smieliauskas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: August 28, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Evaluation and Certainty in Analyst Reports: A Linguistic Analysis in the Polish Language
Marta Dynel and Karol Marek Klimczak
University of Lodz and Kozminski University
Date Posted: August 28, 2014
Working Paper Series
2 downloads

Tax Effort as an Indicator of Fiscal Stress
Public Finance Quarterly, 1988, 16(2): 203-218
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 27, 2014
Accepted Paper Series

Governmental Capital Markets Research in Accounting: A Review
Research in Government and Nonprofit Accounting (RIGNA), 1987, 3: 111-132
Robert W. Ingram , K. K. Raman and Earl R. Wilson
University of Alabama , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: August 27, 2014
Accepted Paper Series

Municipal Borrowing Costs and the Differential Impact of Accounting Information Across Rating Categories
Research in Government and Nonprofit Accounting (RIGNA) 1986, 2: 261-273
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 27, 2014
Accepted Paper Series

Incl. Electronic Paper Say Again? Assessing Redundancy in 10-K Disclosures
Richard A. Cazier and Ray J. Pfeiffer Jr.
Texas Christian University and Texas Christian University - Neeley School of Business
Date Posted: August 27, 2014
Working Paper Series
7 downloads

Incl. Electronic Paper Тотальная Прозрачность: Рейтинги и Индексы в Отечественном Образовании и Науке (Total Transparency: Ranks and Indexes in Russian Universities)
Экономический анализ: теория и практика, № 31 (382), 2014. С. 13-22. (Economic Analysis. Theory and Practice. 2014. No 31. P. 13-22),
Olga N. Volkova
The National Research University Higher School of Economics
Date Posted: August 27, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Internal Organization of Enterprise Risk Management
Christopher D. Ittner and Daniel Oyon
University of Pennsylvania - Accounting Department and HEC Lausanne
Date Posted: August 26, 2014
Working Paper Series
8 downloads

Incl. Electronic Paper The Impact of News Articles and Corporate Disclosure on Credit Risk Valuation
Feng-Tse Tsai , Hsin-Min Lu and Mao-Wei Hung
Asia University , National Taiwan University - Department of Information Management and National Taiwan University
Date Posted: August 26, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Going Round in Circles, or the Spiral of Progress? Financial Reporting Regulation for Government and Public Sector in New Zealand
Rachel F. Baskerville and Taylor Fairey
Victoria University of Wellington - School of Accounting and Commercial Law and Independent
Date Posted: August 25, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper The Trueblood Study Group on the Objectives of Financial Statements (1971-73): A Historical Study
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: August 25, 2014
Working Paper Series
6 downloads

Accounting and Analysis of Accounts Receivable in a Crisis Management Situation of Enterprises (For Machine-Building Enterprises of Zaporizhzhya Region, Ukraine).
Ternopil academy of national anticrisis, Ternopil, 2002
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k(Ukraine)
Date Posted: August 24, 2014
Accepted Paper Series

Incl. Electronic Paper What Determines the Duration of Accounting Misconduct?
Jonathan Black , Mattias Nilsson , Roberto B. Pinheiro and Maximiliano Barbosa da Silva
University of Colorado at Boulder - Leeds School of Business , University of Colorado at Boulder - Leeds School of Business , University of Colorado at Boulder - Department of Finance and FEA-USP
Date Posted: August 24, 2014
Working Paper Series
13 downloads

Assessing Credit Risk on Municipal Short-Term Debt
Advances in Accounting, 1986, 3: 171-180
K. K. Raman
University of Texas at San Antonio
Date Posted: August 24, 2014
Accepted Paper Series

Incl. Electronic Paper The Transformation of Accounting Systems In the Chaotic Economy Structuring: The Synergetic Approach
Risk and Decision Analysis, 2 (2010/2011), pp. 151–160,
Svitlana Kuznetsova
Alfred Nobel University Dnipropetrovs'k(Ukraine)
Date Posted: August 24, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper The Information Perspective of Management Accounting in Ukraine: The Synergistic Approach and Arrow's Impossibility Theorem
World Journal of Social Sciences,Vol. 4. No. 1. March 2014, Pp. 140 – 153,
Svitlana Kuznetsova and Andriy Kuznetsov
Alfred Nobel University Dnipropetrovs'k(Ukraine) and Ternopil National Economic University
Date Posted: August 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Sustainability Disclosure, Dominant Owners and Earnings Informativeness
Carolina Bona‐Sánchez , Jerónimo Pérez Alemán and Domingo J. J. Santana‐Martín
University of Las Palmas de Gran Canaria , Universidad de Las Palmas de Gran Canaria and University of Las Palmas de Gran Canaria
Date Posted: August 24, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Financial Situations - Knowledge Base of an Expert System
Iancu Eugenia , Colomeischi Tudor , Tiberiu Socaciu and Baesu Camelia
University of Suceava - Stefan cel Mare , University of Suceava - Stefan cel Mare , University of Suceava - Stefan cel Mare and University of Suceava - Stefan cel Mare
Date Posted: August 24, 2014
Working Paper Series
2 downloads

The Information Content of Unfunded Pension Obligations for Municipal Bond Ratings
Advances in Accounting, 1987, 4: 33-42
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 23, 2014
Accepted Paper Series

Incl. Electronic Paper Identifying Accounting Quality
Valeri V. Nikolaev
University of Chicago - Booth School of Business
Date Posted: August 23, 2014
Working Paper Series
20 downloads

Factors Influencing Disclosure Practices in Emerging Markets: Case of the Gulf Countries
Corporate Ownership and Control, Vol.11, No. 4, 2014
Nermeen F. Shehata
The American University in Cairo
Date Posted: August 23, 2014
Accepted Paper Series

Incl. Electronic Paper The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms
Shannon W. Anderson and Henri C. Dekker (2014) "The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms", Foundations and Trends® in Accounting: Vol. 8 (Forthcoming),
Shannon W. Anderson and Henri C. Dekker
University of California, Davis - Graduate School of Management and VU University Amsterdam - Department of Accounting
Date Posted: August 23, 2014
Accepted Paper Series
12 downloads

Incl. Electronic Paper Public Oversight Systems for Statutory Auditors in the European Union
Beatriz Garcia Osma , Ana Gisbert Clemente and Elena de las Heras
Universidad Autonoma de Madrid , Independent and Universidad Autónoma de madrid
Date Posted: August 23, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Size Management by European Private Firms to Minimize Disclosure and Audit Costs
Darren Bernard , David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting , University of Washington and University of Erlangen-Nuremberg - Department of Accounting and Auditing
Date Posted: August 22, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper Economic Consequences of Key Performance Indicators' Disclosure Quality
Hany Elzahar , Khaled Hussainey , Francesco Mazzi and Ioannis Tsalavoutas
Accounting division - Damietta University , Plymouth University , University of Florence - Department of Business Economics and University of Stirling - Accounting and Finance Division
Date Posted: August 22, 2014
Working Paper Series
36 downloads

Incl. Electronic Paper On the 'Great Disconnect' between Stock Returns and GDP Growth Forecast Errors: Implications for Interdisciplinary Capital Markets Research in Accounting
Panos N. Patatoukas
University of California, Berkeley - Haas School of Business
Date Posted: August 22, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper The Impact of Auditor Selection Regime and Audit Committee Autonomy on Investment Decisions
Anna Gold , Patrick Klynsmit , Philip Wallage and Arnold Wright
VU University Amsterdam - Department of Accountancy/Amsterdam Research Center in Accounting , University of Amsterdam - University of Amsterdam Business School , University of Amsterdam - Business School and Northeastern University - Accounting Group
Date Posted: August 22, 2014
Working Paper Series
5 downloads

The MFOA Certificate of Conformance and Municipal Borrowing Costs
Advances in Accounting, 1986: 221-232
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: August 21, 2014
Accepted Paper Series

Incl. Electronic Paper An Analysis of the Role of Government in Financial Reporting
Roland Koenigsgruber
Vrije Universiteit Amsterdam
Date Posted: August 21, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Effects of Social Pressure, Organizational Risk Appetite, and Honesty-Humility on Financial Reporting Decisions
Alisa Gabrielle Brink , Andrea Gouldman and Lisa Victoravich
Virginia Commonwealth University , Weber State University (WSU) - Department of Business Administration and University of Denver - Daniels College of Business
Date Posted: August 21, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Influence of Evaluator Expertise, a Judgment Rule, and Critical Audit Matters on Assessments of Auditor Legal Liability
Tim Brown , Tracie M. Majors and Mark E. Peecher
University of Illinois at Urbana-Champaign - Department of Accountancy , University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign
Date Posted: August 21, 2014
Working Paper Series
19 downloads

Incl. Electronic Paper Management Forecast Revisions and Their Long-Run Effects on Analyst Forecasts
Yunling Song
Zhejiang University
Date Posted: August 21, 2014
Working Paper Series
2 downloads

Municipal Financial Reporting: Managing the Numbers
Public Budgeting and Finance, Volume 1, Issue 3, pages 56–61, September 1981,
K. K. Raman
University of Texas at San Antonio
Date Posted: August 21, 2014
Accepted Paper Series

Incl. Electronic Paper Analysts and Taxes
Sangwan Kim , Andrew Schmidt and Kelly Wentland
University of Massachusetts - Boston , North Carolina State University and University of North Carolina - Chapel Hill
Date Posted: August 20, 2014
Working Paper Series
39 downloads

Incl. Electronic Paper Once is Not Enough: The Determinants and Consequences of Management Updates of Annual Forecasts
Michael (Minye) Tang , Li Yao and Paul Zarowin
New York University (NYU) - Department of Accounting, Taxation & Business Law , Concordia University, Quebec and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: August 20, 2014
Working Paper Series
23 downloads

Incl. Electronic Paper Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting
CESifo Working Paper Series No. 4908
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: August 20, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper The Gatekeepers: A Case on Allocations and Justifications
David Hurtt , Bradley E. Lail , Michael A. Robinson and Martin T. Stuebs Jr.
Baylor University , Baylor University , Baylor University and Baylor University
Date Posted: August 19, 2014
Working Paper Series
15 downloads

Incl. Electronic Paper Profitability and Cost Shifting in Government Procurement Contracts
Hui Chen and Katherine Gunny
University of Colorado at Boulder and University of Colorado at Boulder - Department of Accounting
Date Posted: August 19, 2014
Working Paper Series
60 downloads

Incl. Electronic Paper Kilgors: A Digital Performance Management Simulation
Albie Brooks and Gillian Vesty
University of Melbourne and RMIT University
Date Posted: August 19, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Learning Through an Action Accountability Control System
Dennis Campbell , David H. Erkens and Maria Loumioti
Harvard Business School , University of Southern California - Leventhal School of Accounting and University of Southern California
Date Posted: August 19, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper The Performance of Innovation Capability: The Mediating Role of External Cooperation
Cheng-Jen Huang
Tunghai University - Department of Accounting
Date Posted: August 19, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Real Earnings Management, Future Firm Performance and Managerial Ability
Sharon Huang and Li Sun
Ball State University and University of Tulsa
Date Posted: August 19, 2014
Working Paper Series
21 downloads

Incl. Electronic Paper Because of 'Because': Examining the Use of Causal Language in Relative Performance Feedback
Serena Loftus and Lloyd Tanlu
University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: August 19, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Cost Behavior Models Analysts and Investors Use
Rajiv D. Banker , Janice Y.S. Chen and Han-Up Park
Temple University - Department of Accounting , Temple University - Department of Accounting and Temple University - Fox School of Business and Management
Date Posted: August 19, 2014
Working Paper Series
28 downloads

Incl. Electronic Paper Linking Industry Concentration to Proprietary Costs and Disclosure: Challenges and Opportunities
Mark H. Lang and Edward Sul
University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: August 18, 2014
Working Paper Series
76 downloads

Incl. Electronic Paper Top Corporate Officers as Board Members: The Impact on Nonprofit Executive Compensation
Andrea Alston Roberts and Valentina L. Zamora
University of Virginia (UVA) - McIntire School of Commerce and Seattle University - Albers School of Business and Economics
Date Posted: August 18, 2014
Working Paper Series
17 downloads

Incl. Electronic Paper An Empirical Test of the Effect of Outrage Costs on CEO Compensation Level
Bart Dierynck and Annelies Renders
Tilburg University and Maastricht University - Department of Accounting and Information Management
Date Posted: August 18, 2014
Working Paper Series
11 downloads

Incl. Electronic Paper Time Will Tell: Information in the Timing of Scheduled Earnings News
Eric C. So
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 18, 2014
Working Paper Series
170 downloads

Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs
Jeong-Bon Kim V , Jay Junghun Lee and Jong Chool Park
City University of Hong Kong , University of Massachusetts Boston and Old Dominion University
Date Posted: August 18, 2014
Working Paper Series

Incl. Electronic Paper Out of Sight, Out of Mind: Honesty of Budget Reporting in Multi-Level Organizations
Eddy Cardinaels , Bart Dierynck and Xinyu Zhang
Tilburg University - Center and Faculty of Economics and Business Administration , Tilburg University and University of Texas at Austin
Date Posted: August 17, 2014
Working Paper Series
10 downloads


 

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